9911796707
TMI Blog2020 (10) TMI 722X X X X Extracts X X X X X X X X Extracts X X X X ..... URT - HC X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal vide impugned order dated 30.06.2020. 3. Counsel for the petitioners further submits that subsequent to the petitioners coming to know about the impugned order having been passed by the assessing authority, they had immediately preferred an appeal before the appellate authority along with an application for condonation of delay. Subsequently, the appellate authority vide order dated 04.03.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervice, normally the orders are uploaded electronically also. He submits that the appellate authority seems to have gone through the submission that the petitioners had made in their application for condonation of delay particularly in paragraph-3 wherein they are referring DRC-07 as also e-notice and e-order and have not referred as order under Section 73(9) of the CGST Act. 5. Learned counsel f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of delay only on the basis of the pleadings, the impugned order, in the opinion of this Court, is not sustainable and the same deserves to be and is accordingly set aside. 8. The matter stands remitted back to the appellate authority i.e. respondent no.1 to consider and decide the application of the petitioner for condonation of delay on its own merits after due verification of the fact ..... X X X X Extracts X X X X X X X X Extracts X X X X
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